Atsaroff v. Evatt

OPINION

This cause and matter came on to be heard by the Board of Tax Appeals upon a motion made and entered herein by the appellee to dismiss the appeal filed by the appellants above named from a deficiency sales tax and penalty assessment theretofore made by the Tax Commissioner against said appellants as vendors under the provisions of §554S-9a GC. Said cause was heard by the Board upon said motion, the notice of appeal filed herein to which said motion was directed, the transcript of the proceedings of the Tax Commissioner relating to said sales tax assessment and upon the record made upon…